We maintain that every person who enjoys the protection of his life, liberty, and property should bear his fair share of the cost of government in providing that protection; that the elementary principles of justice set forth in the Constitution demand that all taxes imposed be uniform throughout the nation and that any tax imposed on persons within our borders be at the same impartial rate.
The U.S. Constitution states:
“The Congress shall have power To lay and collect Taxes, Duties, Imposts and Excises [ . . . ] but all Duties, Imposts and Excises shall be uniform throughout the United States” – Article I, § 8, Clause 1
“Representatives and direct Taxes shall be apportioned among the several States which may be included within this Union, according to their respective Numbers” – Article I, § 2, Clause 3
“No Capitation (tax per head), or other direct, Tax shall be laid, unless in proportion to the Census or Enumeration herein before directed to be taken” – Article I, § 2, Clause 3
The 16th Amendment adds to the welfare state, and should be immediately repealed, and the IRS absolved.
In essence, the Constitution grants to the Congress the power to impose taxes, but requires excise taxes to be geographically uniform, which means that taxes were NOT to benefit a specific group or geographical region. Such taxes were deemed direct taxes. All direct taxes were required to be apportioned among the states according to population.
For example: As of the 2000 Census, nearly 34 million people populated California (CA). At the same time, the national population was 281.5 million people. This gave CA a 12 percent share of the national population, roughly. Were Congress to impose a direct tax in order to raise $1 trillion before the next census, the taxpayers of CA would be required to fund 12 percent of the total amount: $120 billion dollars.
Yet, unjustly, the 16th Amendment, ratified in 1913, exempted income tax as a direct tax, hence the creation of the IRS, and a tax that is proportional to one’s income.
Such action violates Independent American Party Principle 2 by stealing from persons who create wealth the fruit of their labor and/or property. The 16th Amendment forces wealth to be “redistributed”, contributing to the welfare state.
The Independent American Party calls for the repeal of the 16th Amendment, and the abolishment of the IRS.